Title Informacijos atskleidimo kokybės tyrimas XBRL ataskaitose /
Translation of Title Research on information disclosure quality in XBRL reports.
Authors Krikščiūnienė, Lina
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Pages 115
Keywords [eng] XBRL ; quality ; financial reporting
Abstract [eng] The abundance of information does not always reflect the real and realistic situations; in addition, in many entities (organizations and residents), the perception of information quality is normally always different and subjective. Financial and non-financial statements are not always complete, comprehensive, clear nor transparent. Therefore, XBRL is expected to help resolve this issue, or to at least reduce the amount of poor-quality information that is provided. Is the quality of disclosure in the financial and non-financial statements more efficient and effective within XBRL?
Dissertation Institution Kauno technologijos universitetas.
Type Master thesis
Language Lithuanian
Publication date 2018